Effects of Size of Decision-making Units on Allocating Fixed Costs in Supply Chains
Küçük Resim Yok
Tarih
2024
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Materials and Energy Research Center
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
In the modern world, effective and successful supply chain management is among the most significant strategies for all organizations and public/private companies. Nowadays, recommending new tools and attitudes to improve supply chain efficiency is a challenging topic in organizational management. Another important goal of organizational management is to allocate costs logically and conveniently. Even though there are numerous studies on fixed costs and many tools for addressing this issue, data envelopment analysis (DEA) is a powerful technique for fair allocation. Therefore, the present study aimed to investigate the allocation of fixed costs in four-level supply chains using DEA models. The proposed model was examined by implementing a common set of weights and cost allocations according to the size of the decision-making unit. Additionally, the goal programming technique was applied to minimize the deviation between efficient allocation and size-based allocation. The proposed model is linear and provides a unique fixed allocation for each stage of the supply chain. Given that this model is always feasible, it can always provide an optimal allocation for each stage of the supply chain in different industries. In this paper, we focused on the allocation of personnel costs in a cement supply chain in Iran. The results show that the allocation amount to the customer stage (fourth stage) of the supply chain is much higher than other stages and the lowest allocation is obtained in the supplier stage (first stage). ©2024 The author(s).
Açıklama
Anahtar Kelimeler
Data Envelopment Analysis, Fixed Cost Allocation, Min-Max Model, Supply Chain
Kaynak
International Journal of Engineering, Transactions B: Applications
WoS Q Değeri
Q2
Scopus Q Değeri
Q2
Cilt
37
Sayı
11
